旅游地邻近与企业环境责任履行——基于中国旅游景区的研究  

The Proximity of Tourist Destinations and the Corporate Environmental Performance——A Study Based on Chinese Tourist Attractions

作　　者：周志方[1] 杨卓璇 刘金豪 ZHOU Zhi-fang;YANG Zhuo-xuan;LIU Jin-hao

机构地区：[1]中南大学商学院,湖南长沙410083

出　　处：《中国地质大学学报（社会科学版）》2024年第1期64-85,共22页Journal of China University of Geosciences(Social Sciences Edition)

基　　金：国家自然科学基金重大项目“新时代矿产资源开发与生态环境保护协调发展的理论与实证研究”(71991483);湖南省自然科学基金项目“碳规制、企业低碳生产行为与碳绩效跃迁机制研究:基于政策工具组合视角”(2021JJ30890);中南大学中央高校基本科研业务费专项资金资助项目“是否朝着正确方向?我国涉矿类环境规制政策变迁与企业微观效应:‘环境-经济-社会’协同视角”(2021zzts0029)。

摘　　要：广泛的研究已经论证了旅游地发展与所在地经济、社会和环境的高度互动关系,但旅游地是否影响周边企业履行环境责任,仍然是一个尚未解答的问题。以2011—2020年中国A股上市公司为样本,通过搜集旅游地及上市公司空间坐标数据,开发了一套企业旅游地邻近的地理数据集,研究旅游地邻近对企业环境责任履行的影响。结果表明:旅游地邻近能够显著促进企业履行环境责任,而交通便利度可以强化二者间的正相关关系。此外,东部地区旅游地邻近对企业环境责任履行的正向效应更强,国有企业环境责任履行更易受到旅游地影响,旅游地邻近对非旅游要素企业环境责任履行的引导作用更强。从旅游地视角拓宽了制度理论和地方依恋理论的应用边界,为认识旅游地对企业的辐射效应提供更多证据。Extensive research has demonstrated the highly interactive relationship between the development of tourist destinations and the local economy,society,and environment,however,whether tourist destinations affect surrounding enterprises to fulfill environmental responsibilities remains unanswered.Taking Chinese A-share listed companies from 2011 to 2020 as samples,a geographic dataset is developed by collecting spatial coordinate data of tourism destinations and listed companies,with the purpose to study the impact of tourism proximity on corporate environmental responsibility fulfillment.The results indicate that the proximity of tourist destinations can significantly promote enterprises to fulfill their environmental responsibilities,while transportation convenience can strengthen the positive correlation between the two.In addition,the proximity of tourism destinations in the eastern region has a stronger positive effect on corporate environmental responsibility fulfillment;The fulfillment of environmental responsibilities by state-owned enterprises is more susceptible to the impact of tourism destinations;The proximity of tourism has a stronger guiding effect on non-tourism corporate environmental responsibility fulfillment.From the perspective of tourist destinations,the application boundaries of institutional theory and place attachment theory have been broadened,providing more evidence for understanding the radiation effect of tourist destinations on enterprises.

关 键 词：旅游地 环境责任 交通便利度 制度理论 地方依恋理论 

分 类 号：F590[经济管理—旅游管理]